Neef Corporation has provided the following data for its two most recent years of operation: Selling price per unit Manufacturing costs: s 84 Variable manufacturing cost per unit produced: Direct materials s 12 Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year $432,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year $61,000 Year 1 Year 2 0 3,000 Units produced during the year 12,000 9,000 9,000 10,000 3,000 2,000 Units in begi ng inventory Units sold during the year Units in ending inventory The unit product cost under variable costing in Year 1 is closest to